On the fourth day of Tihar, there are three different known pujas, depending on the people's cultural background. It is observed as Goru Tihar or Goru Puja (worship of the oxen). People who follow Vaishnavism perform Govardhan Puja, which is worship towards goverdhan mountain. Cow dung is taken as representative of the mountain and is worshiped. Additionally, majority of the Newar community on the night perform Mha Puja (worship of self). This day is seen as the beginning of the new Nepal Sambat calendar year.
The fifth and last day of Tihar is called Bhai Tika or Kija Puja. It is observed by sisters applying tika to the foreheads of their brothers to ensure long life and thank them for the protection they provide. It is believed that Yamraj, the God of Death, visited his sister, Goddess Yamuna, on this day during which she applied the auspicious tika on his forehead , garlanded him and fed him special dishes. Together, they ate sweets, talked and enjoyed themselves to their hearts' content. Upon parting, Yamraj gave Yamuna a special gift as a token of his affection and, in return, Yamuna gave him a lovely gift which she had made with her own hands. That day Yamraj announced that anyone who receives tilak from his sister will never die on that day.
Sisters make a special garland for their brothers from a flower that wilts only after a couple of months, symbolizing the sister's prayer for her brother's long life. Brothers sit on the floor while their sisters perform their puja. The puja follows a traditional ritual in which sisters circle brothers, dripping oil on the floor from a copper pitcher and applying oil to their brother's hair, following which a seven-colour tika is applied on the brother's forehead. Next, brothers give tikas to their sisters in the same fashion with an exchange of gifts. This ritual is practised regardless of whether the brother is younger or older than the sister. Those without a sister or brother join relatives or friends for tika. This festival strengthens the close relationship between brothers and sisters.
In addition to these, Newars make colourful Ashtamangala mandalas and recite chants and procedures in accordance with Tantric rituals. Along with the seven-coloured tika, sisters provide brothers with Sagun, sweets, Makhamali (Gomphrena globosa) garland, and a sacred cotton thread of Tantric importance, similar to Janai thread meant to protect their bodies.